Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 243.12
Disposition versions

Full text
243.12. The Commission shall, in the recognition, fix the date on which it comes into force.
That date shall not be prior to 1 January of the year in which the application for recognition was received.
However, where the application was made pursuant to an alteration to the roll which may make the applicant a debtor of a property tax or of the business tax, and was received within 12 months after the sending of the notice of alteration to the applicant, the date of coming into force of the recognition fixed by the Commission may be any date not prior to the date on which the alteration takes effect.
2000, c. 54, s. 76.
© Gouvernement du Québec